Who is considered a U.S. Person?

According to the law, a U.S. Person is any U.S. citizen or anyone who is subject to taxation in the United States.

This includes individuals who:

• Were born in the United States,

• Have at least one parent who is a U.S. citizen,

• Hold a U.S. Green Card, or

• Spend a certain amount of time in the U.S. within a year.

All of these conditions legally qualify someone as a U.S. Person for tax purposes.